Opinion
5774-24
07-15-2024
JESSE ALLEN & CLAIRE ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 11, 2024, the Court received and filed a letter by petitioners dated July 8, 2024. Attached to the letter are documents in the nature of evidence. We accordingly inform petitioners that those documents have not been received into evidence by the Court, and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter.
If, in an effort to settle this matter before trial, petitioners would like respondent (i.e., the Internal Revenue Service) to review and consider certain documents, petitioners may provide those documents directly to the attorneys representing respondent in this matter. Petitioners may find the contact information for those attorneys in respondent's Answer, filed May 31, 2024.
For further information, petitioners may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.
Upon due consideration and for cause, it is
ORDERED that petitioners' above-referenced letter is recharacterized as petitioners' Report. It is further
ORDERED that at this time the Court will take no further action with respect to petitioners' just-referenced Report.